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year resident of Kentucky files Form 740 and a person who moves into or out of Kentucky during the year or is a fullyear nonresident files Form 740NP.
Use this form if you are requesting a Kentucky extension of time to file. Taxpayers who request a federal extension are not required to file a separate Kentucky extension, unless an amount is due with the extension.
Extensions - Kentucky allows an automatic extension of six months if no additional tax is due and a federal extension has been filed. Any extension granted is for time to file and does not extend time to pay. If additional tax is due or a federal extension has not been filed, use Form 740EXT to request an extension.
Kentucky Tax Extension Form: If you have a valid Federal tax extension (IRS Form 7004), you will automatically be granted a Kentucky tax extension. Kentucky does not have its own state extension application.
Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property, digital property, and sales of certain services in Kentucky.
Commonwealth Business Identifier (CBI): A unique, ten-digit, number assigned to all Kentucky businesses. The CBI allows the business to be easily identified by all state agencies that utilize the Kentucky OneStop Portal. Complete the online registration via the Kentucky Business OneStop portal.
Non-residents and part-year residents must file an income tax return (Form 740-NP, Kentucky Nonresident and Part-Year Resident Individual Income Tax Return) if any gross income from Kentucky sources or other sources exceeds the modified gross income limits for their family size.
Kentucky Tax Registration (10A100) - Basic Kentucky tax registration can be completed online or via the Kentucky Tax Registration Application (10A100). Additional tax registrations may be required based on your industry, for more information visit the Kentucky Department of Revenue.